Tobirama and Kazemori Masaki had discussed in detail how to make Business Taxes a source of revenue for Konoha Ninja Village. In fact, regular taxation had already begun, but because commerce within the village was not flourishing, the revenue it generated was very limited.
Kazemori Masaki pointed out that substantial revenue would require attracting large numbers of merchants to Konoha Ninja Village and making them willing to develop their businesses there. To that end, the village had to demonstrate its value beyond its military strength. Merchants pursued profit, after all. As long as Konoha Ninja Village could benefit their businesses, there would be no need to worry about their reluctance to trade there.
Even so, Kazemori Masaki had no intention of giving merchants free rein to trade within Konoha Ninja Village. With his knowledge of another world, he was deeply wary of the power of capital. It could bring benefits, but it could also bring harm. That was especially true for a military organization with extraordinary powers like a shinobi village. If capital took control of it, the consequences could be disastrous.
Thus, Kazemori Masaki proposed using Konoha Ninja Village's formidable military strength and the resources unique to a shinobi village as the foundation for contractual partnerships with merchants, with clearly allocated rights and benefits. While helping merchants expand their businesses, they also had to preserve the village's influence within those partnerships. The merchants must never become the dominant party.
This proposal was feasible. The Shinobi World maintained the traditional attitude of favoring agriculture and restricting commerce. Merchants had few rights, and in the course of doing business, they also had to worry about problems such as transporting goods along the roads. Konoha Ninja Village could resolve all of these issues for them, using its military strength to protect their